The document is a resume for Francis S. Rivera, CPA seeking to enhance his knowledge and skills in accounting. He has over 5 years of experience in finance roles, including as a Finance Analyst at QBE GSSC where he prepared journals, reconciled accounts, and provided reports. He also has experience as a Cash Applications Analyst at IBM Business Services where he applied payments in SAP and ensured SLAs were met. He received his Bachelor's degree in Accountancy from Holy Cross of Davao College and is a certified public accountant and certified international bookkeeper.